38–40. “They swear by Allah their most solemn oaths that Allah will not resurrect anyone who dies. Yes indeed! It is a true promise binding upon Him, but most people do not know. * He will do so to make clear to them that over which they differ, and so that the disbelievers may know that they were liars. * When We will something, We need only say to it, ‘Be!’ and it is.”

Allah Most High relates that the polytheists who denied His Messenger “swear by Allah their most solemn oaths”—that is, they swear emphatic and binding oaths in denial of what Allah has said, claiming that Allah will not resurrect the dead and is unable to bring them back to life after they have become dust. Refuting them, Allah Most High says: “Yes indeed!” He will resurrect them and gather them for a Day about which there is no doubt. “It is a true promise binding upon Him,” which He neither breaks nor alters, “but most people do not know.” One manifestation of their profound ignorance is their denial of resurrection and recompense. He then mentions the wisdom behind recompense and resurrection: “He will do so to make clear to them that over which they differ”—all matters, great and small—making their true realities plain and manifest.